Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Principles of natural justice and availability of cross-examination were central: where a request for cross-examination is not established, omission to allow it cannot ipso facto vitiate adjudication under Section 138B of the Act; conversely, if a request was made and denied, procedural non-compliance would invalidate proceedings. The Tribunal failed to determine whether a request for cross-examination was ever made; consequently the appellate order was quashed and the matter remitted to the Tribunal to examine adjudicating records and decide the question of request and ensuing compliance with Section 138B.
Principles of natural justice and availability of cross-examination were central: where a request for cross-examination is not established, omission to allow it cannot ipso facto vitiate adjudication under Section 138B of the Act; conversely, if a request was made and denied, procedural non-compliance would invalidate proceedings. The Tribunal failed to determine whether a request for cross-examination was ever made; consequently the appellate order was quashed and the matter remitted to the Tribunal to examine adjudicating records and decide the question of request and ensuing compliance with Section 138B.
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